CP klimarapport 2021 endelig_eng

GREENHOUSE GAS REPORT FOR
2021
page 1 of 23

BACKGROUND
This greenhouse gas (GHG) report has been made in
accordance with the guidelines in the International
Accounting and Reporting Standard, GHG Protocol
Corporate Standard (GHG protocol).
CP wishes to estimate GHG emissions associated with its
corporate activities. The purpose is to get an overview of
CP’s corporate climate impact and to obtain a good
foundation for reducing the GHG emissions.
This is the first edition of CP’s GHG report. The report includes
an introduction to CP’s activities, the boundaries of the
GHG inventory, the estimated GHG emissions, and the
accounting practices.
The GHG inventory year is 2021. Scope 1, 2 and prioritized
scope 3 categories are included. For a full description of
scope 1, 2, and 3, see page 6.
CONTENT
ABOUT CP APS ..................................................................... 3
OBJECTIVES AND PURPOSE ................................................ 4
GREENHOUSE GAS PROTOCOL .......................................... 5
SCOPE 1, 2 AND 3................................................................ 6
INVENTORY BOUNDARIES .................................................... 7
EMISSIONS DURING 2021 ..................................................... 9
EMISSIONS PER SCOPE ...................................................... 10
SCOPE 1: DIRECT EMISSIONS ............................................. 11
SCOPE 2: INDIRECT EMISSIONS FROM ENERGY USE ........ 12
SCOPE 3: EMISSIONS FROM VALUE CHAIN ...................... 13
APPENDIX 1: ACCOUNTING PRACTICES .......................... 17
page 2 of 23

ABOUT CP APS
CP is among the leading actors within construction site
layout and facilities, letting out office and crew modules,
containers, contractor equipment, lifts, and pavilions.
Our mission is simple: Quality products, well thought out
solutions and the best service in the industry will support
the creation of optimal processes and results for our
clients.
For many years CP has been aware of our corporate
social responsibility. Through time, this has led to initiatives
regarding social responsibility, education, integration of
refugees, work environment and energy efficiency. During
the spring of 2021 we have established a sustainability
committee in the company with the main purpose of
pushing the green transition.
With the establishment of the CP sustainability committee
and the further work with this GHG inventory, we wish to
take our part of the responsibility towards solving the
climate related issues that the world is facing.
Julie Bruun
Julie Bruun, Chief Executive Officer in CP ApS.
In recent years, there has been a
massive focus on reducing the GHG
emissions from the construction
sector, which accounts for
approximately one third of Danish
annual emissions (direct and indirect
emissions).
At first, the goal was mainly to
reduce the GHG emissions from the
buildings – later on the attention has
turned towards construction
processes as well. Processes that our
business take part in.
page 3 of 23

Objectives and purpose
CP must contribute to realizing the global goal established by the Paris Agreement: to obtain a global
increase in temperature of less than 1,5 °C relative to pre-industrial levels. Therefore, CP is working on defining
goals and actions to reduce our GHG emissions. Both on our own locations and through our corporate value
chain.
The purpose of this report is:
• To identify and understand the challenges and opportunities related to our GHG emissions.
• To identify opportunities to obtain reductions of our own GHG emissions.
• To define climate goals and objectives and to monitor the development.
• To involve stakeholders in reducing the GHG emissions.
• To report our GHG inventory and improvements publicly and transparently.
• To continuously develop and improve the data used for GHG accounting and reporting.
page 4 of 23

GREENHOUSE GAS PROTOCOL
The greenhouse Gas (GHG) protocol is a partnership between
the World Resources Institute (WRI) and the World Business
Council for Sustainable Development (WBCSD). It comprises
several internationally recognized standards for accounting
and reporting on greenhouse gas emissions.
It includes the six greenhouse gasses mentioned in the Kyoto
protocol: carbon dioxide (CO2), methane (CH4), nitrous oxide
(N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs)
and sulfur hexafluoride (SF6). 1 kg of each GHG can be
converted into CO2-equivalents (kg CO2e) and added up for
a total inventory of GHG emissions.
The GHG protocol is the recommended standard for
corporate-level GHG accounting according to the Climate
Partnerships of the Danish Government 1 , the Danish Chamber
of Commerce, and Global Compact Network Danmark 2 .
1 "Nem-klimaguide - kom godt i gang med din CO2 beregning" Dansk Erhverv, Global Compact
Network Danmark, 2020
2
"Finans Danmark - Fælles metode til at opgøre CO2 udledninger" Regeringens
Klimapartnerskaber, 2021
Fundamental principles
Relevance: The GHG inventory must
reflect corporate GHG emissions, so
relevant decisions can be made on
which actions to take.
Completeness: Within the decided
inventory boundary the company must
measure and report all sources of GHG
emissions. And specifically describe
what’s not included.
Consistency: The company must use a
methodology that allows them to
compare results over time. Changes
made in data, inventory boundaries or
other relevant aspects must be
described and justified.
Transparency: Boundaries, assumptions,
calculations etc. must be justified by
facts and causalities and described in an
understandable way.
Accuracy: Quantified GHG emissions
should not be higher nor lower than the
actual corporate GHG emissions.
Decision making must be supported by
the report and the report must be
credible and have integrity.
page 5 of 23

SCOPE 1, 2 AND 3
Scope 3
Indirect
Scope 2
Indirect
Scope 1
Direct
Scope 3
Indirect
E.g., Raw material
Use of electricity
Company
E.g., distribution,
production, business
and district
facilities and
product use and
travel etc.
heating
vehicles
disposal
Upstream activities
CP ApS
Downstream activities
Scope 1, 2 and 3
The GHG protocol divides emissions into three ”scopes”:
Scope 1 is the emissions from a company’s own locations or machinery (e.g. emitted through the burning of
gasoline, diesel or natural gas).
Scope 2 is the emissions from the production of the energy that the company purchases (e.g. electricity and
district heating).
Scope 3 is the emissions from the company’s corporate value chain (e.g. upstream purchases and downstream
waste management).
page 6 of 23

INVENTORY BOUNDARIES
A company must choose an organizational inventory boundary to decide which emissions to account for in either its scope 1 and
2 or its scope 3. This is to avoid that multiple companies include the same emissions in their scope 1 and 2, and to avoid that some
emissions are not included in any company’s scope 1 and 2. CP has chosen to estimate and report its GHG emissions related to
the principle of operational control. This means that all activities over which CP has the operational control are included in the
CP’s scope 1 or 2. In the following tables CP’s GHG emitting activities is listed. In the first table, activities included in the GHG
inventory are listed and in the next table activities excluded from the GHG inventory are listed. If a scope/category is listed in both
tables it means some activities are included and some excluded.
Scope/category
Scope 1
Scope 2
Scope 3, category 1: Purchased goods and services
Scope 3, category 2: Purchased capital goods
Scope 3, category 3: Fuel- and energy related activities
Scope 3, category 4: Upstream transportation and
distribution
Scope 3, category 5: Waste generated in operations
Scope 3, category 6: Business travel
Scope 3, category 13: Leased assets
Included activities
Activities
Fuel oil for heating (Kvinderup + Vejle)
Natural gas for heating (Viby Sj. + Galten)
Diesel fuel for vans, trucks and equipment/machinery used by CP
Purchased electricity (Viby Sj. + Galten)
Purchased building materials (2 main suppliers)
Purchased equipment and machinery (Main supplier)
Purchased electrical installation services
Purchased plumbing services
Purchased modules
Production of fuels and fuels for energy use in scope 1 and 2
Distribution loss of purchased energy
Truck transport
Waste management (Viby Sj. + Galten)
Business travel in employee-owned cars
Heat consumption in rented out modules
Heat consumption in rented out pavilions
Diesel filled in the rental equipment before rental period
page 7 of 23

Excluded activities
Scope/category Activities Cause of exclusion
Scope 2 Electricity consumption Vejle No present data
Scope 3, category1: Purchased goods and services
Purchased goods and services
(smaller suppliers)
No present data
Scope 3, category 2: Purchased capital goods
Large purchases except
equipment/machinery and No present data
modules
Scope 3, category 5: Waste generated in operations
Waste management (Kvinderup +
Vejle)
No present data
Scope 3, category 6: Business travel Public transportation No present data
Scope 3, category 7: Employee commuting All employee commuting No present data
Scope 3: category 8: Leased assets All activities No present data
Scope 3, category 9: Downstream transportation and
Not relevant – distribution of products
-
distribution
included in scope 3.4
Scope 3, category 10: Processing of sold products -
Not relevant – no processing of sold
products
Scope 3, category 11: Use of sold products
All use of sold products (note: use
of leased assets partly included in
scope 3.13)
No present data
Scope 3, category 12: End-of-life treatment of sold
products
Scope 3, category 13: Downstream leased assets
All end-of-life treatment of sold
products (note: end-of-life
treatment of leased assets is
assumed included in scope 3.5)
Electricity consumption for other
purposes than heating of rented
out modules.
Fuels consumed by
equipment/machinery during
No present data
No present data
rental period.
Scope 3, category14: Franchises - Not relevant – no franchises
Scope 3, category 15: Investments All investments No present data
page 8 of 23

EMISSIONS DURING 2021
Emission sources ton CO2e 2021 % of total
Scope 1 in total 821 15%
Scope 1 activities:
Fuel oil 24
Natural gas 76
Diesel fuels 722
Scope 2 in total 64 1%
Scope 2 activities:
Electricity* 64
Scope 3 in total 4725 84%
Scope 3 categories:
Scope 3, category1: Purchased goods and services 506
Scope 3, category 2: Purchased capital goods 947
Scope 3, category 3: Fuel- and energy related activities (besides scope 1 and 2) 212
Scope 3, category 4 Transportation and distribution 1412
Scope 3, category 5: Waste generated in operations 15
Scope 3, category 6: Business travel 11
Scope 3, category 13: Downstream leased assets 1622
Total scope 1 + 2 + 3 5610 100%
* A location-based methodology is used for calculations of emissions from electricity; that means the emission factor from the environmental
declaration on Danish electricity from Energinet. Full dataset is listed under ”Accounting practices” at the end of the report, appendix 1.
page 9 of 23

ton CO 2 e
EMISSIONS PER SCOPE
5.000
Emissions distributed in scopes, 2021
4.725
CO 2 e-emissions in % distributed in scopes, 2021
15%
4.500
1%
4.000
3.500
Scope 1
Scope 2
Scope 3
3.000
84%
2.500
2.000
1.500
1.000
500
0
821
64
Scope 1 Scope 2 Scope 3
CP’s total GHG emission during 2021 is 5610 ton
CO2e, which mainly comes from activities in
scope 3 (84%). This is expected because CP’s
services range beyond what happens on CP’s
own locations. Note, that scope 3 includes
emissions from a prioritized selection of CP’s
activities.
page 10 of 23

SCOPE 1: DIRECT EMISSIONS
CP’s total GHG emission in scope 1 is 821 ton CO2e. Diesel consumption from CP’s own vehicles accounts for 722 tons CO2e,
corresponding to 88% of scope 1 emissions. CP uses diesel fuels for vans, trucks, equipment and machinery at their own sites, and
for diesel consuming equipment and machinery for rental. The diesel consumption in scope 1 does not include diesel filled in rental
equipment and machinery. These diesel fuels are registered in scope 3, category 13. Emissions from heating of CP’s own buildings
account for the remaining 12% of total emissions in scope 1. The locations Kvinderup and Vejle are heated using fuel oil and the
locations Viby Sj. And Galten are heated by natural gas. Although scope 1 does not contribute largely to CP’s total emissions, it is
still a priority for CP to reduce emissions from scope 1. This is because scope 1 includes activities under CP’s direct control and
influence. Scope 1 can be reduced by (1) minimizing transportation, (2) changing vehicles to less fuel consuming vehicles, (3)
using a more renewable fuel type or electricity, (4) minimizing total heat consumption and (5) changing the heating source for a
more renewable energy source.
Emissions distributed in scope 1 activities, 2021
ton CO 2 e
0 100 200 300 400 500 600 700 800
Diesel for own vehicles
722
Heating by fuel oil Kvinderup
10
Heating by fuel oil Vejle
14
Heating by natural gas Viby Sj.
59
Heating by natural gas Galten
17
page 11 of 23

SCOPE 2: INDIRECT EMISSIONS FROM ENERGY USE
CP’s total GHG emission in scope 2 is 64 ton CO2e. Electricity consumption from CP’s head office in Viby Sj. accounts for 49 ton
CO2e, corresponding to 76% of scope 2 emissions. During 2021 there has been no data collection from CP’s new location in Vejle.
This location will be included from 2022. Approximately the same amount of electricity is used in Kvinderup and Galten, during
2021. These locations account for 13% and 11% of scope 2 emissions. Although scope 2 does not contribute largely to CP’s total
emissions, it is still a priority for CP to reduce scope 2 emissions. Scope 2 includes – like scope 1 – activities within CP’s direct control
and influence. Scope 2 emissions can be reduced by CP producing its own renewable energy, by energy-saving or energyoptimizing
initiatives. CP already produces a relatively small amount of renewable energy from a windmill in Viby Sj.
Emissions distributed in scope 2 activities, 2021
ton CO 2 e
0 10 20 30 40 50 60
Electricity Viby Sj.
49
Electricity Kvinderup
8
Electricity Galten
7
Electricity Vejle
0
page 12 of 23

SCOPE 3: EMISSIONS FROM VALUE CHAIN
CP’s total GHG emission in scope 3 is 4770 ton CO2e. The largest emission sources are:
• Category 13 Downstream leased assets (35% of scope 3)
• Category 4 Transportation and distribution (30% of scope 3)
• Category 2 Capital goods (20% of scope 3)
• Category 1 Purchases of goods and services (11% of scope 3)
Category 5 waste generated in operations and category 6 business travels, each account for less than 1% of total scope 3
emissions. Category 3 energy upstream, including production and distribution of fuels and energy, consumed in scope 1 and 2,
accounts for 4% of total scope 3 emissions. The following pages will present and further describe the most emission heavy
categories in scope 3.
Emissions distributed on scope 3 categories, 2021
ton CO 2 e
0 200 400 600 800 1.000 1.200 1.400 1.600 1.800
Scope 3, category 1: Purchased good and services
506
Scope 3, category 2: Capital assets
947
Scope 3, category 3: Upstream energy
212
Scope 3, category 4: Transport and distribution
1412
Scope 3, category 5: Waste management
Scope 3, category 6: Business travel
15
11
Scope 3, category 13: Leased assets
1622
page 13 of 23

SCOPE 3: EMISSIONS FROM VALUE CHAIN - CONTINUED
Purchased goods, services, and capital goods
CP’s purchases in category 1 includes purchased construction materials from two main suppliers, equipment, and machinery etc.
from the largest supplier, as well as electrical installation and plumbing services. Please note that these emissions are roughly
estimated based on CP’s economic expenses related to these goods and services. On the other hand, emissions from purchased
modules in category 2 capital goods are estimated using calculations from CP’s supplier of modules (square-meter-emissions from
modules).
Emissions distributed to activities in scope 3, category 1 and 2, 2021
ton CO 2 e
0 100 200 300 400 500 600 700 800 900 1.000
Building materials purchased
154
Equiptment and machinery purchased
43
Electrical installation services purchased
109
Plumbing services purchased
201
Modules purchased
947
Transportation and distribution
Emissions in category 4 transportation and distribution includes only truck transportation and cannot be further disseminated at this
point. The emissions are also roughly estimated based on CP’s economic expenses related to truck transport.
page 14 of 23

SCOPE 3: EMISSIONS FROM VALUE CHAIN - CONTINUED
CP’s services are mainly to provide customers with rental assets. In this GHG inventory the following activities are included in scope
3, category 13, downstream leased assets:
• Electricity consumption from heating of rented out modules
• Electricity consumption from heating of rented out pavilions
• Diesel fuel consumed by rented out equipment and machinery
CP offers modules in three different energy consuming levels; Classic, BlueLine and GreenLine. Classic and BlueLine modules are
heated using electric radiators. Blue-Line differs from Classic modules by using temperature lowering during the night and having
PIR sensors on light sources. In addition GreenLine has the more efficient heat pump as heating source. CP had a clinical
measurement of the electricity consumption level for heating done in 2013 of all three modules. The result of this measurement is
used as the foundation of the estimated emissions. The results from 2013 are degree day adjusted for 2021. Electricity consumption
for heating in pavilions is not tested but estimated using data from Greenline modules square-meter electric consumption. The
pavilions have better insulation and are typically heated using heat pumps. The use pattern of pavilions differs from the modules –
therefore this is a rough estimate. Diesel consumed in equipment and machinery for rental does not include diesel that customers
themselves have refueled during the rental period, but only the diesel that CP has filled in equipment and machinery for rental
during 2021.
Emissions distributed on activities in scope 3, category 13, 2021
0 200 400 600 800 1.000 1.200 1.400
Energy consumption in modules rented out
1145
Energy consumption in pavilions rented out
281
Diesel filled in equipment and machinery rented out
196
page 15 of 23

This GHG inventory and report is made by:
BetterGreen ApS
CVR 37679909
Under Lien 3, 9000 Aalborg
Virumvej 64, 2830 Virum
Find BetterGreen here:
www.bettergreen.dk Følg os på LinkedIn Følg os på Facebook
page 16 of 23

APPENDIX 1: ACCOUNTING PRACTICES
Calculation methodology
CO2e-emissions per activity are calculated using the following formula
CO 2 e emission = activity input ∗ emission factor
The emission factor is a value describing the CO2-e emission per unit of an activity. The activity is described by the activity input.
Examples of activity inputs are kWh electricity consumption or L diesel consumption. The emission factor is therefore presented as
kg CO2-e/kWh or kg CO2-e/L diesel consumption. A full list of all calculation methods and emission factors is found on the next
pages.
Emission factors
Emission factors are obtained from public authorities, databases and they are all accessible to the public. Most emission factors
are not available in a disaggregated form per GHG as the GHG-protocol requires. That is why the GHG emissions in this report are
only presented using CO2e. That means, all relevant emissions are included but not divided into different types of GHGs. When
emission factors have been available in disaggregated form per greenhouse gas the global warming potentials (GWP) from
IPCC’s AR6 from 2021 have been used to convert to CO2e.
The following pages list the calculation methodology, emission factors, and assumptions per activity for each scope or category
included in this GHG inventory.
page 17 of 23

Scope 1: Direct emissions
Activity Calculation method Emission factor Emission factor reference
Fuel oil Per liter fuel oil purchased 3,175 kg CO2e/L
Natural gas
Diesel
Per liter natural gas
purchased
Per liter diesel purchased.
Furthermore, the amount of
diesel filled in equipment and
machinery rented out to
customers has been
subtracted. This diesel is
accounted for in DKK excl.
VAT and converted into liter
diesel using: Circle K’s
historical average monthly
fuel prices.
2,196 kg CO2e/m3
2,658 kg CO2e/L
DEFRA, 2021 "UK Government GHG Conversion Factors for
Company Reporting" (Fuels - Fuel oil)
https://www.gov.uk/government/publications/greenhouse
-gas-reporting-conversion-factors-2021
Energistyrelsen, 2022, "Standardfaktorer for brændværdier
og CO2-emissionsfaktorer til brug for rapporteringsåret
2021" https://ens.dk/ansvarsomraader/co2-
kvoter/stationaere-produktionsenheder/co2-rapporteringog-returnering
(Calculated from ton CO2e/TJ to kg
CO2e/m3 using conversion factor in the reference)
Energistyrelsen, 2022, "Standardfaktorer for brændværdier
og CO2-emissionsfaktorer til brug for rapporteringsåret
2021" https://ens.dk/ansvarsomraader/co2-
kvoter/stationaere-produktionsenheder/co2-rapporteringog-returnering
(Calculated from ton CO2e/TJ to kg
CO2e/L using conversion factor in the reference)
Scope 2: Purchased energy
Activity Calculation method Emission factor Emission factor reference
Purchased
electricity
Per kWh purchased electricity
0,136 kg CO2e/kWh
Energinet, 2022 "Miljødeklarering af 1 kWh el, 2021" (125%
metoden) https://energinet.dk/El/Gron-el/Deklarationer
page 18 of 23

Scope 3, category 1: Purchased goods and services
Activity Calculation method Emission factor Emission factor reference
Purchased building
material
Purchased
equipment,
machines etc.
Purchased
electricity services
Purchased
plumping services
Per DKK economic expenses
0,025 kg CO2e/DKK
0,025 kg CO2e/DKK
0,014 kg CO2e/DKK
0,050 kg CO2e/DKK
USEEIO, 2020 "Supply Chain Greenhouse Gas Emission
Factors for US Industries and Commodities" (”Building
material and garden equipment and supplies dealers”, ”
Machinery, equipment, and supplies”, ” Electronic
equipment repair and maintenance”, og ”Construction”).
NOTE! Emissions are calculated from kg CO2, CH4, N2O
and other gasses to CO2e by using IPCC AR6 GWPs.
Furthermore, emission factors are converted from USD2018-
basis to DKK2021-basis, taking inflation and exchange rates
into account.
https://cfpub.epa.gov/si/si_public_record_report.cfm?Lab
=CESER&dirEntryId=349324
Scope 3, category 2: Purchased capital goods
Activity Calculation method Emission factor Emission factor reference
Purchased modules Per m2 module purchased 130 kg CO2e/m2 Supplier (classified)
page 19 of 23

Scope 3, category 3: Energy upstream
Activity Calculation method Emission factor Emission factor reference
Diesel fuel well-totank
Per L diesel fuel purchased
0,61 kg CO2e/L
Fuel oil well-to-tank Per L fuel oil purchased 0,697 kg CO2e/L
Natural gas well-totank
Electricity well-totank
Distribution loss
Per m3 natural gas
purchased
Per kWh electricity purchased
5% of electricity consumption
including Well-to-tank
0,346 kg CO2e/m3
0,053 kg CO2e/kWh
- -
DEFRA, 2021 "UK Government GHG Conversion Factors for
Company Reporting"
https://www.gov.uk/government/publications/greenhousegas-reporting-conversion-factors-2021
Scope 3, category 4: Transportation and distribution
Activity Calculation method Emission factor Emission factor reference
Truck transport
services
Per DKK economic expenses
0,214 kg CO2e/DKK
USEEIO, 2020 "Supply Chain Greenhouse Gas Emission
Factors for US Industries and Commodities" (”Truck
transportation”). NOTE! Emissions are calculated from kg
CO2, CH4, N2O and other gasses to CO2e by using IPCC
AR6 GWPs. Furthermore, emission factors are converted
from USD2018-basis to DKK2021-basis, taking inflation and
exchange rates into account.
https://cfpub.epa.gov/si/si_public_record_report.cfm?Lab
=CESER&dirEntryId=349324
page 20 of 23

Scope 3, category 5: waste
Activity Calculation method Emission factor* Emission factor reference
Construction waste sorted, recycling
0,0009891 kg CO2e/kg
Gypsum waste clean fraction, recycling
0,021294 kg CO2e/kg
Iron, recycling
0,021294 kg CO2e/kg
Cardboard, loose, recycling
Wood, class A2, construction wood, recycling
Accumulators, recycling
Oil filters, recycling
Spray cans, recycling
Waste oil, recycling
Landfill waste, sorted, landfill
Soil, class 4, landfill
Per kg produced waste
per fraction sent for
different types of waste
treatments
0,021294 kg CO2e/kg
0,021294 kg CO2e/kg
0,021294 kg CO2e/kg
0,021294 kg CO2e/kg
0,021294 kg CO2e/kg
0,021294 kg CO2e/kg
0,467046 kg CO2e/kg
0,017583 kg CO2e/kg
DEFRA, 2021 "UK
Government GHG
Conversion Factors for
Company Reporting"
DEFRA, 2021 "UK
Government GHG
Conversion Factors for
Company Reporting"
https://www.gov.uk/govern
ment/publications/greenho
use-gas-reportingconversion-factors-2021
Wood, pressure impregnated, landfill
0,021294 kg CO2e/kg
Construction waste/combustible waste, combustion
0,021294 kg CO2e/kg
Small combustible waste, combustion
0,021294 kg CO2e/kg
*Note that for waste management by combustion or recycling the emission factors include only a standardized emission from transportation of
waste to treatment. The reason for this is that the burdens/savings from combustion or recycling of materials are assigned to the consumers of
the produced energy and recycled materials, which is in line with recommendations by the GHG-protocol. When it comes to landfill, the
emission factor does include emissions from landfilling.
page 21 of 23

Scope 3, category 6: Business travels
Activity Calculation method Emission factor Emission factor reference
Business travel in
employee-owned
cars
Per amount of transportation
compensation paid to
employees. This is converted
into km using the 2021
government rate, assuming
every employee travels less
than 20.000 km/year (3,44
DKK/km).
0,164 kg CO2e/km
(direct)
+
0,045 kg CO2e/km
(well-to-tank)
Direct: Energistyrelsen, 2020 ”Emissionsfaktorer for
vejtransporten (pr. km.)” NOTE! Emission factor is
calculated as the average of an average diesel fueled
car and an average petrol fueled car.
https://ens.dk/sites/ens.dk/files/Analyser/emissionsfaktorer_
for_vejtransporten_pr._km.pdf
Well-to-tank: DEFRA, 2021 "UK Government GHG
Conversion Factors for Company Reporting"
https://www.gov.uk/government/publications/greenhouse
-gas-reporting-conversion-factors-2021
Scope 3, category 13: Downstream leased assets
Activity Calculation method Emission factor Emission factor reference
Electricity
consumption for
heating in
rented out
modules
Per kWh electricity consumption of rental modules in
2021.
Electricity consumption for heating of three types of
modules measured in a clinical test during February
2013. The result is scaled up to fit a yearly consumption
in a normal year of 2906 degree days, and from here
the daily average consumption is calculated. The
results of the test are corrected from a normal year of
2906 degree days into 3098 degree days in 2021.
The calculated electricity consumption for heating on
an average day in 2021 is multiplied by the number of
rental days pr. module type. Electricity consumption for
heating in kWh/day for Classic, BlueLine and
GreenLine in 2021 is 18, 12 and 7 kWh/day,
respectively.
0,136 kg
CO2e/kWh
(direct)
0,053 kg
CO2e/kWh
(well-to-tank)
Direct: Energinet, 2022 "Miljødeklarering af 1
kWh el, 2021" (125% metoden)
https://energinet.dk/El/Gronel/Deklarationer
Well-to-tank: DEFRA, 2021 "UK Government
GHG Conversion Factors for Company
Reporting"
https://www.gov.uk/government/publicatio
ns/greenhouse-gas-reporting-conversionfactors-2021
page 22 of 23

Activity Calculation method Emission factor Emission factor reference
Electricity
consumption for
heating in rental
pavilions
Diesel in rental
equipment and
machinery
Per kWh electricity consumption of rental pavilions in
2021. Electricity consumption for heating from pavilions
is not tested but estimated as equal to the Greenline
module’s electricity consumption per square-meter,
scaled to the pavilions square-meter.
GreenLine heat consumption is assumed for pavilions
due to better insulation in the pavilions compared to
the modules and since they are typically heated by
heat pumps. Due to a different pattern in usage, this is
a rough estimate. Electricity consumption for heating in
kWh/day for 40 and 48 m2 pavilions in 2021 is 11 and 13
kWh/day, respectively.
Per liter diesel fuel sold to customers (fuel filled in rental
equipment and machinery from CP’s own diesel
station). This diesel is accounted for in DKK excl. VAT
and converted into liter diesel using: Circle K’s historical
average monthly fuel prices.
0,136 kg
CO2e/kWh
(direct)
0,053 kg
CO2e/kWh
(well-to-tank)
2,658 kg CO2e/L
(direct)
0,61 kg CO2e/L
(well-to-tank)
Direct: Energinet, 2022 "Miljødeklarering af 1
kWh el, 2021" (125% metoden)
https://energinet.dk/El/Gronel/Deklarationer
Well-to-tank: DEFRA, 2021 "UK Government
GHG Conversion Factors for Company
Reporting"
https://www.gov.uk/government/publicatio
ns/greenhouse-gas-reporting-conversionfactors-2021
Energistyrelsen, 2022, "Standardfaktorer for
brændværdier og CO2-emissionsfaktorer til
brug for rapporteringsåret 2021"
https://ens.dk/ansvarsomraader/co2-
kvoter/stationaereproduktionsenheder/co2-rapportering-ogreturnering
(Calculated from ton CO2e/TJ
into kg CO2e/L using the conversion factor
in the reference)
Well-to-tank: DEFRA, 2021 "UK Government
GHG Conversion Factors for Company
Reporting"
https://www.gov.uk/government/publicatio
ns/greenhouse-gas-reporting-conversionfactors-2021
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